9911796707
TMI Blog1996 (2) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... ng for a reference and in pursuance of that, this reference was called for by this court and the following question of law has been referred by the Tribunal for answer of this court, which reads as under : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee-firm was entitled to renewal of registration ? " The brief facts givi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment year 1978-79 (relevant previous year : Diwali, 1977), on June 28, 1978. There was a declaration in Form No. 12. During the course of assessment proceedings, the Income-tax Officer noticed that the said declaration was signed by three partners, viz., S/Shri Lahrumal, Manghandas and Harishchand and by one Smt. Vindharbai, the widow of Matarmal, who had died on June 7, 1977. The Income-t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pparently, the view taken by the Tribunal does not appear to be correct. The Tribunal relied on a decision of the Allahabad High Court given in Badri Narain Kashi Prasad v. Addl. CIT [1978] 115 ITR 858 [FB] but that decision has already been overruled by the Supreme Court in Wazid Ali Abid Ali v. CIT [1988] 169 ITR 761 ; AIR 1988 SC 757 and not only the Full Bench decision of this court but that o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceased partner invalid. Income-tax Reference No. 163 of 1970, dated February 22, 1972 (All) reversed. Girdharilal Nannelal v. CIT [1984] 147 ITR 529 ; [1984] Tax LR 114 (MP) [FB] overruled. On the death of partner and the inclusion of his son there was a change in the constitution of the firm. Death did not dissolve the firm but brought about a change in the constitution of the firm. " Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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